{"id":3782,"date":"2024-01-05T14:11:11","date_gmt":"2024-01-05T12:11:11","guid":{"rendered":"http:\/\/ceccar.org\/en\/?p=3782"},"modified":"2024-01-05T14:12:07","modified_gmt":"2024-01-05T12:12:07","slug":"additional-tax-for-legal-persons-operating-in-the-oil-and-gas-sectors","status":"publish","type":"post","link":"https:\/\/ceccar.org\/en\/?p=3782","title":{"rendered":"Additional tax for legal persons operating in the oil and gas sectors"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-3783\" title=\"additional-tax-for-legal-persons-operating-in-the-oil-and-gas-sectors-a12250\" src=\"https:\/\/ceccar.org\/en\/wp-content\/uploads\/2024\/01\/additional-tax-for-legal-persons-operating-in-the-oil-and-gas-sectors-a12250-300x181.jpg\" alt=\"\" width=\"300\" height=\"181\" srcset=\"https:\/\/ceccar.org\/en\/wp-content\/uploads\/2024\/01\/additional-tax-for-legal-persons-operating-in-the-oil-and-gas-sectors-a12250-300x181.jpg 300w, https:\/\/ceccar.org\/en\/wp-content\/uploads\/2024\/01\/additional-tax-for-legal-persons-operating-in-the-oil-and-gas-sectors-a12250.jpg 660w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><span style=\"color: #000000;\"><strong>MF order no. 5433\/2023 regarding the establishment of legal persons that carry out activities in the oil and natural gas sectors according to art. 183 para. (1) from Law no. 227\/2015 regarding the Fiscal Code<\/strong>, was published in the<\/span>\u00a0<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/277777\">Official Gazette, Part I no. 1185 of December 28th, 2023<\/a>.\u00a0<\/p>\r\n<p><span style=\"color: #000000;\">According to art. 183 of the Fiscal Code, an additional tax is established for legal persons that carry out activities in the oil and natural gas sectors.<\/span><\/p>\r\n<p><span style=\"color: #000000;\">This order refers to the legal persons that carry out such activities that are subject to the additional tax (enters into force on January 1st, 2024).<\/span><\/p>\r\n<p><span style=\"color: #000000;\">The legal persons that carry out activities in the oil and natural gas sectors are those that carry out activities, main or secondary, corresponding to the following NACE codes:<\/span><\/p>\r\n<div><span style=\"color: #000000;\">&#8211; 0610 &#8211; &#8220;Extraction of crude oil&#8221;;<\/span><\/div>\r\n<div><span style=\"color: #000000;\">&#8211; 0620 &#8211; &#8220;Extraction of natural gas&#8221;;<\/span><\/div>\r\n<div><span style=\"color: #000000;\">&#8211; 1920 &#8211; &#8220;Manufacturing of products obtained by oil refining&#8221;;<\/span><\/div>\r\n<div><span style=\"color: #000000;\">&#8211; 3522 &#8211; &#8220;Distribution of gaseous fuels, through pipelines&#8221;;<\/span><\/div>\r\n<div><span style=\"color: #000000;\">&#8211; 3523 &#8211; &#8220;Commercialization of gaseous fuels, through pipelines&#8221;;<\/span><\/div>\r\n<div><span style=\"color: #000000;\">&#8211; 4671 &#8211; &#8220;Wholesale of solid, liquid and gaseous fuels and derived products&#8221;;<\/span><\/div>\r\n<div><span style=\"color: #000000;\">&#8211; 4730 &#8211; &#8220;Retail trade of fuels for motor vehicles in specialized stores&#8221;;<\/span><\/div>\r\n<div><span style=\"color: #000000;\">&#8211; 4950 &#8211; &#8220;Pipeline transport&#8221;.<\/span><\/div>\r\n<div>\u00a0<\/div>\r\n<div><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/additional-tax-for-legal-persons-operating-in-the-oil-and-gas-sectors-a12250\/\" target=\"_blank\">Read the entire article in CECCAR Business Magazine<\/a>.<\/div>","protected":false},"excerpt":{"rendered":"<p>MF order no. 5433\/2023 regarding the establishment of legal persons that carry out activities in the oil and natural gas sectors according to art. 183 para. (1) from Law no. 227\/2015 regarding the Fiscal Code, was published in the\u00a0Official Gazette, Part I no. 1185 of December 28th, 2023.\u00a0 According to art. 183 of the Fiscal&nbsp;<a href=\"https:\/\/ceccar.org\/en\/?p=3782\" class=\"read-more\">Citeste mai departe<\/a><\/p>\n","protected":false},"author":2,"featured_media":3783,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3782","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-stiri","cat-8-id"],"_links":{"self":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/3782","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3782"}],"version-history":[{"count":5,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/3782\/revisions"}],"predecessor-version":[{"id":3788,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/3782\/revisions\/3788"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/media\/3783"}],"wp:attachment":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}